Rollenbasierte Finanzorganisation: Ein Weg zu mehr Agilität?

: Literatur-Review und Fallstudie in einem österreichischen Industrieunternehmen

Abstract

The increasing volatility, uncertainty, complexity, and ambiguity of today’s VUCA environment require finance organizations to demonstrate high levels of adaptability and responsiveness. Traditional hierarchical structures are increasingly reaching their limits. A role-based organizational model, drawing on design principles derived from Holacracy, offers an alternative by emphasizing clearly defined roles, decentralized decision-making, and enhanced transparency. This master’s thesis investigates how, and to what extent, such a role-based structure can enhance the agility of finance functions. The study begins by analyzing key motives and characteristics of role-based organizations, followed by their specific design features, associated challenges, and practical experiences. The thesis is structured into a literature review and a case study: The theoretical foundation is based on recent peer-reviewed literature and practice-oriented studies in organizational theory. Empirically, the research is conducted as a case study at the Austrian industrial company Welser Profile. The methodology comprised document analysis, observation, semi-structured interviews, and a standardized online survey for triangulation. The literature review indicates that the introduction of role-based organizational structures is seen as a way to enhance organizational agility in a VUCA-influenced environment. This is confirmed by the case study findings: the transformation was primarily driven by the need to improve adaptability, reduce key-person dependencies, and strengthen self-organization and accountability. The new structure differs markedly from the previous hierarchical model in terms of decision-making processes, leadership logic, and collaboration. It is based on principles inspired by Holacracy and features a clearly documented, digitally supported system of role and circle assignments, along with standardized meeting formats. Sync and governance meetings, together with the Holaspirit platform, support transparency and continuous adaptation to changing requirements. Decisions are made in a decentralized manner within circles, enabling distributed authority and autonomous collaboration. An organizational purpose provides strategic orientation, while the structure fosters evolutionary learning through ongoing reflection and improvement. Employees reported increased transparency, flexibility, and participation in decision-making. Cultural transition and operational implementation posed the main challenges, mitigated through training and targeted communication efforts. The central research question can be answered affirmatively: the role-based organization has increased the agility of the finance function—especially through faster decision-making, distributed authority, greater transparency, and a learning-oriented, autonomous way of working. At the same time, there is still potential for optimization in implementation. This thesis demonstrates how the transition to a role-based organization can contribute to enhanced agility. Organizations facing similar challenges may benefit from the insights gained.

Date of Award	2025
Original language	German (Austria)
Supervisor	Christoph Eisl (Supervisor)